People Processes

Law amended — TENNESSEE — Unemployment Insurance,(Jun. 1, 2018) Electronic filing requirement. Except as otherwise provided in the Law, beginning January 1, 2019, and each quarter afterwards, every employer, and every person or organization who reports wages for employees on behalf of one or more subject employers, must file their wage and premium reports electronically, in a format prescribed by the commissioner. If the electronic filing requirement, however, creates a hardship for the employer, person, or organization subject to it, the employer, person, or organization may submit an affidavit to the commissioner containing a statement made under the penalty of perjury that the employer, person, or organization would suffer an undue hardship by filing the wage and premium reports electronically, and the commissioner may allow the employer, person, or organization to file the wage and premium reports in a paper format. Any employer, person, or organization that does not have prior approval to file in a pape